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2009 (10) TMI 809 - AT - CustomsExtract: ....... 112 is linked to assessment. Where the finalisation of the assessments is yet to come through, such proposal would have no relevance. The learned Commissioner of Customs is perfectly right in having dropped all the proposals made in the show-cause notice. In the result, his order stands affirmed and these appeals are dismissed. (Dictated in Court)
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